Maximum investment under EIS and SEIS

Update: The 2017 Budget made some changes for knowledge intensive companies.

Maximum investment into the company

A company can raise £5m in a 12 month period under EIS.

A company can raise £150k in its lifetime under SEIS.

Under EIS and SEIS collectively, a company can raise £5m in total in a 12 month period.

Maximum investment by an individual

An individual investor can invest £1m per year under EIS.

An individual investor can invest £100k per year under SEIS.

These differing caps are due to the tax reliefs under SEIS being more generous than under EIS.

Read more about income tax relief for investors under EIS or SEIS.